Ch. 2

LAWS OF MARYLAND

In subsections (a) and (b) of this section, the
references to "an action under § 13-816 of this
subtitle" are substituted for the former references to
"[a]ny such suit" and "any such action", for clarity.

In subsection (b) of this section, the defined term
"tax collector" is substituted for the former
reference "the authority charged with the collection
of the tax, that is, the Comptroller of the treasury,
collector of any county and/or city", for clarity.

Also in subsection (b) of this section, the former
limitation on construction of this section as to the
right of a "defendant to interpose any defense" that
may have been raised by way of an appeal is deleted as
surplusage.

Former Art. 81, §§ 209 and 211, as they related to
local taxes, now appears as Art. 24, § 9-707.

Defined terms: "County" § 1-101
"Tax collector" § 13-101

13-819.
13-820.

RESERVED.

RESERVED.

PART IV.

JEOPARDY ASSESSMENTS.

13-821. ADMISSIONS AND AMUSEMENT, FINANCIAL INSTITUTION
FRANCHISE, INCOME, OR SALES AND USE TAX.

(A)  IN GENERAL.

NOTWITHSTANDING ANY OTHER PROVISION OF THIS TITLE, IF A TAX
COLLECTOR FINDS THAT THE COLLECTION OF ADMISSIONS AND AMUSEMENT
TAX, FINANCIAL INSTITUTION FRANCHISE TAX, INCOME TAX, OR SALES
AND USE TAX WILL BE JEOPARDIZED BY THE DEPARTURE, FROM THE STATE,
OF THE PERSON REQUIRED TO PAY THE TAX, THE REMOVAL OF PROPERTY
FROM THE STATE, THE CONCEALMENT OF THE PERSON OR THE PROPERTY, OR
ANY OTHER ACT, THE TAX COLLECTOR IMMEDIATELY MAY ASSESS THE TAX,
INTEREST, AND PENALTY AS A JEOPARDY ASSESSMENT.

(B)  NOTICE OF JEOPARDY ASSESSMENT.

THE TAX COLLECTOR SHALL MAIL TO THE PERSON REQUIRED TO PAY
THE TAX A NOTICE OF JEOPARDY ASSESSMENT THAT STATES:

(1)  THE FINDINGS ABOUT THE JEOPARDY OF TAX
COLLECTION;

(2)  THE AMOUNT OF THE ASSESSMENT; AND

(3)  A DEMAND THAT THE PERSON IMMEDIATELY:

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